S.I. No. 208/2016 - Companies Act 2014 (Prescribed Persons) Regulations 2016.
Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 29th April, 2016. | ||
The IRISH AUDITING AND ACCOUNTING SUPERVISORY AUTHORITY in exercise of the powers conferred on it by section 940 (2)(e) of the Companies Act 2014 (No. 38 of 2014), hereby makes the following regulations: | ||
1. These Regulations may be cited as the Companies Act 2014 (Prescribed Persons) Regulations 2016. | ||
2. These Regulations come into operation on 26 April 2016. | ||
3. Each of the following persons is prescribed for the purposes of section 940 (2)(e) of the Companies Act 2014 as a person to whom the Supervisory Authority may disclose information: | ||
(a) the Minister for Jobs, Enterprise and Innovation; | ||
(b) the Minister for Finance; | ||
(c) the Minister for Public Expenditure and Reform; | ||
(d) the Attorney General; | ||
(e) the Garda Síochána; | ||
(f) the Director of Public Prosecutions; | ||
(g) the Director of Corporate Enforcement; | ||
(h) the Revenue Commissioners; | ||
(i) the Comptroller and Auditor General; | ||
(j) the Central Bank of Ireland; | ||
(k) the Irish Takeover Panel; | ||
(l) the Irish Stock Exchange; | ||
(m) the Pensions Authority; | ||
(n) a prescribed accountancy body; | ||
(o) the Charities Regulatory Authority; | ||
(p) a member of a recognised accountancy body who is qualified for appointment as an auditor; | ||
(q) a member firm of a prescribed accountancy body; | ||
(r) an inspector appointed under any other enactment; | ||
(s) any Commission of Investigation established under the Commissions of Investigation Act 2004 ; or | ||
(t) third-country auditors, as defined in Regulation 3 of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 ( S.I. No. 220 of 2010 ) and former third-country auditors. | ||
4. (1) Each body specified in column (1) of the Schedule 1 opposite the mention in column (2) of the Schedule 1 of the state in which it is established, or any body which takes over the functions of such a body in the same state, is prescribed for the purposes of the following provision. | ||
(2) That provision is section 940 (2)(e) of the Companies Act 2014 (No. 38 of 2014). | ||
5. Each body specified in Schedule 2, or any body which takes over the functions of such a body, is prescribed for the purposes of section 940 (2)(e) of the Companies Act 2014 (No. 38 of 2014). | ||
Schedule 1 | ||
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Schedule 2 | ||
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GIVEN under the seal of the Irish Auditing and Accounting Supervisory Authority, | ||
26 April 2016. | ||
MICHAEL KAVANAGH, | ||
Chief Executive Officer and Director. | ||
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FERGAL Ó BRIAIN, | ||
Secretary. | ||
EXPLANATORY NOTE | ||
(This note is not part of the Instrument and does not purport to be a legal interpretation). | ||
These Regulations prescribe persons to whom the Irish Auditing and Accounting Supervisory Authority may disclose information for the purposes of section 940 (2)(e) of the Companies Act 2014 . | ||
